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- W2241697606 abstract "The objective of this paper is to present a retrospect of the norms regulating the accountancy of theagricultural exploitations. The purpose of the paper is also to distinguish the syncope existing in the regulations inforce and to propose theirs improvement. We have used methods such as: revising of the specialty literature andstudying the accounting documents of different agricultural exploitations. Following our research manyconsequences and accounting and fiscal effects regarding the agricultural exploitations were formulated." @default.
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- W2241697606 date "2008-01-01" @default.
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- W2241697606 title "Internal and international accounting norms concerning the biological assets." @default.
- W2241697606 doi "https://doi.org/10.15835/buasvmcn-hort:965" @default.
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